BIR VAT and Taxpayer Registration Procedures

Single Application for Registration (BIR Form No. 1556-A) covers VAT, Non-VAT, Excise taxpayers, Withholding Agents including business name registration.
Registration to be filed with Revenue District Office (RDO) having jurisdiction over principal place or branch.
VAT taxpayers with branches register main office at jurisdiction of the head office RDO; branches get separate Certificates of Registration.
Separate registration and annual fees required for every establishment/branch; P1,000 annual registration fee per establishment.
Non-stock, non-profit organizations not engaged in business must register but are exempt from registration fee unless engaged in taxable activity.
Major registration changes require cancellation and new registration; minor changes use a Registration Change Form.
Certificate of Registration issued only after an ocular inspection of business premises.
Storage places where business transactions occur are treated as branches; must be registered and are subject to fees if transactions occur.
Warehouses within home office or branch premises need not register.
Books of inventory for storage places must be registered upon approval.
Full annual fee required regardless of registration time of the year.
All applications must be inspected within 24 hours and reported within 3 days.
RDO to keep separate logs for applications and approvals.

Cancellation only after compliance with prescribed procedures.
Separate logs for applications and approvals of cancellation.
Cancellation due to closure or cessation triggers immediate tax liability investigation.

VAT registration mandatory for persons with sales exceeding P500,000 annually; optional for certain exporters and sellers under threshold.
Non-VAT registration for VAT-exempt persons not opting for VAT, persons subject to percentage taxes, certain professionals, and non-profit organizations.
Withholding agents must register, including employers paying significant compensation, payers of income subject to expanded withholding and government offices.
Excise taxpayers engaged in manufacture, import/export of excisable goods must register each place of production.
Storage places where inventory is kept must be registered.
All branches must register regardless of tax filing or payment status.
Applications must be filed before business commencement or within 30 days after storage usage.
Registration done with the RDO of principal place, branch, or production location depending on registration type.

Applications filed in triplicate at RDO’s Registration and Regulatory Unit (RRU).
Requirements include business location sketch, mayor's permit, TIN card or application, and additional specific documents for excise taxpayers and storage places.
Thorough verification and stamping of receipt date.
Applications logged and taxpayers given copy for follow-up in 5 working days.
Assigned Revenue Officer conducts evaluation and ocular inspection within 3 days.
Approved applications: require payment of registration fee; issue Authority to Accept Payment for late registration penalties.
Certificate of Registration issued after payment and inspection.
Taxpayer advised to display certificates and register books of accounts.
Duplicate copies filed and original forwarded to ISOS.
Disapproved applications documented, and taxpayers informed.

Cancellation applications filed in triplicate to RRU.
Must submit supporting documents such as certificate of registration, notices of retirement, deeds of sale, death certificates, or corporate dissolution documents.
Ocular inspection/verification within 24 hours of receipt.
Immediate investigation for closure-related cancellations.
Equipment dismantling required for retiring manufacturers.
Cancellation due to stop-filer initiation requires ocular inspection and recommendation.
Original Certificate of Registration surrendered and cancelled with endorsement.
Cancellation recorded and monthly transmittal lists prepared and sent to ISOS and monitoring units.

ISOS records all registrations and cancellations in master computer files.
Semi-annual computer printouts sent to Performance Monitoring Service and Collection Service.
Monitoring divisions maintain logs for approved registrations and cancellations by type.

All existing taxpayers as of effectivity must re-register by June 30, 1994, with 60-day grace period without penalties.
Re-registration requires filing of new BIR Form No. 1556-A and payment of registration fees.
Documentary requirements and ocular inspections are dispensed with for existing taxpayers re-registering.
Taxpayers changing VAT status must submit inventory lists and stamp unused invoices/receipts accordingly.